摘要
在经济的稳健运行中,税收是国家进行宏观调控的主要政策工具。税收具有调节供求平衡、调节资源配置和社会财富分配的职能。但在我国现行税制中存在诸多弊端。因此,如何正确发挥税收的宏观调控职能,选择适当的税收政策是我们重点研讨的问题。
In steady economic motion, revenues, as the maim policy tool for the nation to undertake macro control, has the functions of adjusting the balance of supply and demand, the resource deployment and the distribution of social fortune as well. However, there exist many maladies in the current revenues system in China. Therefore, how to bring the macro control function of revenues into full play and how to choose appropriate revenues policies is what we need to focus on.
出处
《内蒙古财经学院学报（综合版）》
2005年第3期102-104,共3页
Journal of inner Mongolia finance and economics college
关键词
宏观调控
税收职能
税收政策
macro control revenues function revenues policy
